Practical Aspects Regarding the Accounting of Social Enterprises
Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
The Body of Expert and Licensed Accountants of Romania
2022-12-01
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| Series: | CECCAR Business Review |
| Subjects: | |
| Online Access: |
https://www.ceccarbusinessreview.ro/practical-aspects-regarding-the-accounting-of-social-enterprises-a262d/download-PDF/
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| _version_ | 1811290284115361792 |
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| author | Cristina NICOLAESCU Monica BIJA |
| author_facet | Cristina NICOLAESCU Monica BIJA |
| author_sort | Cristina NICOLAESCU |
| collection | DOAJ |
| description | Pursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises. |
| first_indexed | 2024-04-13T04:10:13Z |
| format | Article |
| id | doaj.art-b1064143907a4d81b2eeadc9129b3953 |
| institution | Directory Open Access Journal |
| issn | 2668-8921 |
| language | English |
| last_indexed | 2024-04-13T04:10:13Z |
| publishDate | 2022-12-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-b1064143907a4d81b2eeadc9129b39532022-12-22T03:03:07ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-12-0131181410.37945/cbr.2022.11.0226688921Practical Aspects Regarding the Accounting of Social EnterprisesCristina NICOLAESCU0Monica BIJA1"Aurel Vlaicu" University of Arad"Aurel Vlaicu" University of AradPursuant to the law, social enterprises represent any private law person that carries out activities in the social economy field and holds a certificate in this respect. As social economy has certain particularities, being based on specific principles and assuming its own activities, the accounting of enterprises carrying out their activity in the social economy area shall also have certain particularities. The article aims to highlight these characteristics and to provide accounting solutions to the specific issues of social enterprises. https://www.ceccarbusinessreview.ro/practical-aspects-regarding-the-accounting-of-social-enterprises-a262d/download-PDF/ social enterprisesocial economyaccounting |
| spellingShingle | Cristina NICOLAESCU Monica BIJA Practical Aspects Regarding the Accounting of Social Enterprises CECCAR Business Review social enterprise social economy accounting |
| title | Practical Aspects Regarding the Accounting of Social Enterprises |
| title_full | Practical Aspects Regarding the Accounting of Social Enterprises |
| title_fullStr | Practical Aspects Regarding the Accounting of Social Enterprises |
| title_full_unstemmed | Practical Aspects Regarding the Accounting of Social Enterprises |
| title_short | Practical Aspects Regarding the Accounting of Social Enterprises |
| title_sort | practical aspects regarding the accounting of social enterprises |
| topic | social enterprise social economy accounting |
| url |
https://www.ceccarbusinessreview.ro/practical-aspects-regarding-the-accounting-of-social-enterprises-a262d/download-PDF/
|
| work_keys_str_mv | AT cristinanicolaescu practicalaspectsregardingtheaccountingofsocialenterprises AT monicabija practicalaspectsregardingtheaccountingofsocialenterprises |